Problem: What is $92\%$ of $25$ ?
Having $92\%$ of something means that you get $92$ out of every $100$ We can set up a proportion to find out what number is $92\%$ of $25$ $ \dfrac{{\text{percent}}}{100} = \dfrac{{\text{part}}}{{\text{whole}}}$ Which things do we know, and what are we trying to find? We know the ${\text{percent}}$ is $92$ . Is $25$ the ${\text{part}}$ or the ${\text{whole}}$ The $25$ is the ${\text{whole}}$ . We are trying to find the ${\text{part}}$ that makes up $92\%$ of it: $ \dfrac{{92}}{100} = \dfrac{{\text{part}}}{{25}}$ If we divide the denominator of the fraction on the left by $4$ , it will be the same denominator of the fraction on the right. To keep things equal, let's also divide the numerator on the left by $4$ $ \dfrac{{92} \div 4}{100 \div 4} = \dfrac{{\text{part}}}{{25}}$ $ \dfrac{{23}}{25} = \dfrac{{\text{part}}}{{25}}$ $ {23} = {\text{part}}$ So $23$ is $92\%$ of $25$.